CONCEALING
Section 7701
New Release coming February 1, 2025!
Exposing Congress’s Concealment of Crucial Definitions in Section 7701 of the U.S. Income Tax Law:
The lack of references to Section 7701 has led to the use of plain English meanings of “individuals,” “persons,” and “taxpayers,” when their legal meanings are foreigners outside the United States. This has resulted in the illegal enforcement of income taxes within the U.S., affecting citizens like you.


Meet Tom Clayton, MD
From Medicine to Unmasking the Truth
Dr. Tom Clayton, a seasoned medical professional with a background in pure mathematics insists that rules be obeyed to avoid mistakes. Why do tax advisors and the IRS make so many mistakes?
He discovered that since 1913 tax experts have misunderstood withholding, telling the public they must pay federal income tax on their domestic income. Search engines prove that withholding only applies to foreigners and citizens or residents with foreign employers or foreign income (only outside the United States).
When Congress repealed the 1913 tax in 1916, withholding continued unchanged. It increased taxes on higher incomes and established an estate tax. Like subsequent tax acts, citizens and residents with purely domestic income were excluded from the tax.
Tom Clayton, MD
Insights You'll Gain from This Book
Legal Definitions Unveiled: In Section 7701, Congress defines familiar terms like “persons,” “individuals,” and “taxpayers” to be foreigners outside the U.S. Because Congress omitted references to Section 7701, the use of plain English meanings has resulted in the misapplication of the tax inside the United States.
● The History They Hide: Search engines found that Congress repealed the income tax inside the United States in 1916. No federal lawyer enforcing the tax realizes that withholding proves that the tax only applies to foreigners outside the United States.
●Why It Matters Today: Search engines enable everyone to see the law without federal interference, so that they can see for themselves that the income tax only applies to foreigners outside the United States.
Real Reactions From Readers
“Tom’s book opened my eyes. It’s easy to read and uses search engines to prove that the income tax law only applies outside the United States.”
– A.W., Lawyer
American Citizens inside the United States
By using the power of search engines, American citizens can see that they are taxed only when they have employers who are located outside the United States (Section 861).
The law itself contradicts the “Administrative State” — a complex web of unelected self-regulated federal lawyers acting as judge, jury, and executioner for an income tax inside the United States that has not existed since 1916.
Unmasking the Tax Code
Federal lawyers have misapplied the income tax inside the United States by using plain English meanings of some familiar words that have legal meanings. Because Congress omitted references to Section 7701, nobody knows that citizens or residents of the United States are taxed only when they have employers outside the United States.
What This Means For You
After seeing the legal definitions of the most familiar words and withholding, you’ll view the federal tax system in a whole new light. This book doesn’t just inform and educate. It shows how the tax has been illegally enforced inside the United States by making assumptions, not by law.
Note
This book does not tell individuals what to do or give financial advice. It uses search engines and legal definitions of familiar words inside the law to prove that the income tax does not apply inside the United States.